Acts Online
GT Shield

"listed company"

means a company where its shares or depository receipts in respect of its shares are listed on—

(a) an exchange as defined in section 1 of the Financial Markets Act and licensed under section 9 of that Act; or

[Paragraph (a) substituted by section 4(1)(w) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013), GG 37158, dated 12 December 2013 - effective 3 June 2013]

(b) a stock exchange in a country other than the Republic which has been recognised by the Minister as contemplated in paragraph (c) of the definition of ‘recognised exchange’ in paragraph 1 of the Eighth Schedule;

[Definition inserted by section 6(1)(l) of the Revenue Laws Amendment Act, 2002 (Act No. 74 of 2002) - effective 13 December 2002]